Knight Company reports the following costs and expenses in May.
| Factory utilities |
$16,900 |
Direct labor |
$69,300 |
| Depreciation on factory equipment |
13,850 |
Sales salaries |
50,400 |
| Depreciation on delivery trucks |
4,100 |
Property taxes on factory building |
3,400 |
| Indirect factory labor |
51,800 |
Repairs to office equipment |
1,600 |
| Indirect materials |
83,100 |
Factory repairs |
2,440 |
| Direct materials used |
142,700 |
Advertising |
15,600 |
| Factory manager's salary |
8,400 |
Office supplies used |
2,990 |
(a) Determine the total amount of manufacturing overhead.